Pengaruh Literasi Keuangan, Pembelajaran Akuntansi dan Sikap Keuangan terhadap Pengelolaan Keuangan dengan Pengendalian Diri sebagai Variabel Moderasi

Pramudia, Yuan Yulio (2026) Pengaruh Literasi Keuangan, Pembelajaran Akuntansi dan Sikap Keuangan terhadap Pengelolaan Keuangan dengan Pengendalian Diri sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to analyze the effect of financial literacy, accounting learning, and financial attitude on personal financial management, with self-control as a moderating variable. This study emphasizes the importance of financial understanding, effective accounting learning processes, positive financial attitudes, and self-control abilities in improving the quality of students’ personal financial management. Design/methodology/approach – This study employs a quantitative research design with a correlational approach. Data were collected using questionnaires distributed to fifth- and seventh-semester accounting students through social media. Each questionnaire consisted of 34 statements to be answered by respondents. A total of 88 valid responses were obtained from students across nine provinces. The data were analyzed using PLS-SEM version 3.0. Findings – The results show that financial literacy has a positive and significant effect on financial management. Accounting learning does not have a significant effect on financial management. Financial attitude has a positive and significant effect on financial management. Self-control also has a positive and significant effect on financial management. Furthermore, self-control is proven to weaken the effect of financial literacy on financial management and weaken the effect of accounting learning on financial management. Conversely, self-control strengthens the effect of financial attitude on financial management. Students with a high level of financial literacy, supported by adequate accounting learning, positive financial attitudes, and high self-control tend to manage their finances in a more planned and responsible manner. Originality/Value – This study provides an empirical contribution by integrating self-control as a moderating variable within the framework of the Theory of Planned Behavior (TPB) in the context of students’ personal financial management. The findings are expected to serve as a basis for developing financial education programs and accounting learning that are oriented toward fostering better financial management behavior.

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